Opinion
12563-21
12-03-2021
Jonnifer Hall-Pearson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On November 29, 2021, the Court received from the parties in the above-docketed matter a Proposed Stipulated Decision resolving this litigation. However, review of such decision, particularly the stipulations contained therein, in conjunction with the earlier petition filed April 13, 2021, raises questions regarding the validity of the notice of deficiency for the 2018 taxable year dated February 16, 2021, underlying this proceeding. To wit, the petition and the decision suggest that the deficiency was paid in December of 2020. If the amount of an alleged deficiency has been paid prior to issuance of a statutory notice pertaining thereto, the determined amount fails to qualify as a deficiency within the meaning of the governing provisions of the Internal Revenue Code.
The premises considered, and for cause, it is
ORDERED that on or before January 3, 2022, respondent shall file either: (1) A report addressing and establishing the validity of the notice of deficiency for 2018, or (2) an appropriate jurisdictional motion.